According to a Court of Appeals decision back in 2009, the word "presence" in HK, for the purpose of aircrew, means as soon as the wheels touch the runway regardless of passing through immigration or not. Stay airside and leave HK, you are deemed to be in HK no matter having passed immigration. Arrive 2359, depart 0001, two days in HK....The immigration report you have may not correctly reflect the days you spent in HK, as far as the IRD are concerned.
The transcript of that case is available online, i don't have the link available, but its there.
If you are officially based in HK via contract and salary paid in HK, then i think chances are slim that you can be ruled exempt?
standing by to be corrected
